The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making

This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical recognition did not significantly predict ethical intention—thus providing support for Rest’s model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and (in Libya) Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest’s model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world

The Physics of the B Factories

This work is on the Physics of the B Factories. Part A of this book contains a brief description of the SLAC and KEK B Factories as well as their detectors, BaBar and Belle, and data taking related issues. Part B discusses tools and methods used by the experiments in order to obtain results. The results themselves can be found in Part C

Evidence for the decay X(3872) -> J/ψω

We present a study of the decays B-0,B-+ -> J/psi pi(+)pi(-)pi K-0(0,+), using 467 x 106 B (B) over bar pairs recorded with the BABAR detector. We present evidence for the decay mode X(3872) -> J/psi omega, with product branching fractions B(B+ -> X(3872K(+)) x B(X(3872) -> J/psi omega) = [0.6 +/- 0.2(stat) +/- 0.1(syst)] x 10(-5), and B(B-0 -> X(3872)K-0) x B(X(3872) -> J/psi omega) = [0.6 +/- 0.3(stat) +/- 0.1(syst)] x 10(-5). A detailed study of the pi(+) pi(-) pi(0) mass distribution from X(3872) decay favors a negative-parity assignment

Performance of the CMS Level-1 trigger in proton-proton collisions at root s=13 TeV

At the start of Run 2 in 2015, the LHC delivered proton-proton collisions at a center-ofmass energy of 13 TeV. During Run 2 (years 2015-2018) the LHC eventually reached a luminosity of 2.1 x 10(34) cm(-2) s(-1), almost three times that reached during Run 1 (2009-2013) and a factor of two larger than the LHC design value, leading to events with up to a mean of about 50 simultaneous inelastic proton-proton collisions per bunch crossing (pileup). The CMS Level-1 trigger was upgraded prior to 2016 to improve the selection of physics events in the challenging conditions posed by the second run of the LHC. This paper describes the performance of the CMS Level-1 trigger upgrade during the data taking period of 2016-2018. The upgraded trigger implements pattern recognition and boosted decision tree regression techniques for muon reconstruction, includes pileup subtraction for jets and energy sums, and incorporates pileup-dependent isolation requirements for electrons and tau leptons. In addition, the new trigger calculates high-level quantities such as the invariant mass of pairs of reconstructed particles. The upgrade reduces the trigger rate from background processes and improves the trigger efficiency for a wide variety of physics signals

Search for W ` bosons decaying to a top and a bottom quark at root s=13 TeV in the hadronic final state

A search is performed for W ‘ bosons decaying to a top and a bottom quark in the all-hadronic final state, in proton-proton collisions at a center-of-mass energy of 13TeV. The analyzed data were collected by the CMS experiment between 2016 and 2018 and correspond to an integrated luminosity of 137fb(-1). Deep neural network algorithms are used to identify the jet initiated by the bottom quark and the jet containing the decay products of the top quark when the W ‘ boson from the top quark decays hadronically. No excess above the estimated standard model background is observed. Upper limits on the production cross sections of W ‘ bosons decaying to a top and a bottom quark are set. Both left- and right-handed W ‘ bosons with masses below 3.4TeV are excluded at 95% confidence level, and the most stringent limits to date on W ‘ bosons decaying to a top and a bottom quark in the all-hadronic final state are obtained. (C) 2021 The Author(s). Published by Elsevier B.V